# The Post-War Credit (Income Tax) Regulations 1972, Regulation 3


Without prejudice to any other Regulations already made under the 1959 Act, a person entitled to a post-war credit shall, for the purposes of section 1(2) of the 1959 Act, be qualified to receive payment on the date specified in Regulation 4 on making to the Commissioners of Inland Revenue a proper application under the said section 1 and producing a post-war credit certificate relevant to his entitlement.

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Source: https://www.legislation.gov.uk/uksi/1972/374/regulation/3 (the official version)
Page: https://openlegislation.uk/post-war-credit-income-tax-regulations-1972/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.